Commercial Courts Cannot Hear Eviction Suits Under Jharkhand Rent Act: Jharkhand High Court

The Jharkhand High Court has recently held that the Commercial Courts Act does not confer jurisdiction over eviction proceedings where a special rent control law vests that jurisdiction exclusively in the Rent Controller. It ruled that a Commercial Court cannot entertain such disputes merely because the leased premises are used exclusively for trade and commerce. Justice Ananda Sen delivered the judgment. The court held that the Jharkhand Building (Lease, Rent & Eviction) Control Act,...

Jharkhand High Court Upholds Conviction For False Income Tax Refund Claim Based On Forged Documents

The Jharkhand High Court has upheld the conviction of an Eastern Coalfields Limited employee for claiming an income tax refund of ₹35,875 on the basis of forged documents. The court found no reason to interfere with the concurrent findings of the trial and appellate courts. Justice Pradeep Kumar Srivastava dismissed the criminal revision filed by Sashi Bhusan Prasad Bhuian. The court directed him to surrender before the trial court within two months to undergo the remaining sentence. The court...

Jharkhand High Court Appoints Arbitrator In Hindustan Dorr Oliver-Uranium Corporation Contract Dispute

The Jharkhand High Court on 8 May held that while exercising jurisdiction under Section 11(6) of the Arbitration and Conciliation Act, 1996, a referral court is required to undertake only a prima facie examination of the existence of an arbitration agreement and cannot enter into disputed questions relating to limitation, maintainability or the effect of insolvency proceedings. Chief Justice M.S. Sonak appointed former Andhra Pradesh High Court Judge Justice C. Praveen Kumar as the sole...

Jharkhand High Court Pulls Up JSBC for Seeking Adjournment In Arbitration Matter Over Transfer of MD

The Jharkhand High Court recently pulled up Jharkhand State Beverages Corporation for seeking a second adjournment in an arbitration matter on the ground that its managing director had been transferred. The court observed that the corporation was “bent upon delaying the matter.” It then appointed former Jharkhand High Court judge Justice N.N. Tiwari as sole arbitrator in its dispute with K.S. Multi Facility Services Private Limited. Chief Justice M.S. Sonak observed that the corporation's...

Jharkhand High Court Grants Anticipatory Bail To Garhwa Shop Owner In Duplicate Castrol Oil Case

The Jharkhand High Court on 12 May reiterated that anticipatory bail may be granted where the circumstances and record justify protection from arrest, while considering an application arising from allegations of stocking duplicate motor oil. Justice Sanjay Kumar Dwivedi granted anticipatory bail to Ravindra Kumar Kashyap, an automobile shop owner from Garhwa, who had been booked under Sections 318(4) and 349 of the Bharatiya Nyaya Sanhita, 2023, along with Sections 63 and 65 of the Copyright...

Jharkhand High Court Refuses To Entertain Writ Against Delayed GST Order, Cites Alternative Remedy

The Jharkhand High Court refused to entertain a writ petition challenging a GST adjudication order passed after a delay of five years, holding that the taxpayer must avail themselves of the statutory appellate remedy instead of invoking writ jurisdiction. A bench comprising Chief Justice M.S. Sonak and Justice Rajesh Shankar observed that where a statutory appeal is available, the High Court should not ordinarily entertain a writ petition. The Court noted, “Since the petitioner has an...

Jharkhand HC Slams Tax Dept, Warns Commissioner Of Personal Liability Over ₹6.71 Crore VAT Refund Delay

The Jharkhand High Court has come down heavily on the State tax department for sitting over a VAT refund of Rs.6.71 crore for years, holding that excuses such as vacant posts and officers being on election duty are “neither legal nor satisfactory.”A Division Bench of Chief Justice M. S. Sonak and Justice Rajesh Shankar directed the Commissioner, Commercial Taxes Department, to ensure that the refund is paid with 6% annual interest by May 5, 2026, warning that any delay beyond the deadline would...

Jharkhand High Court Refuses Tata Steel's Writ Against GST Demand, Says Appeal Is Proper Remedy

The Jharkhand High Court has recently refused to entertain a writ petition filed by Tata Steel Limited challenging a GST adjudication order involving alleged wrongful availment of input tax credit, holding that the company had not made out a case to bypass the statutory appellate remedy. “We are satisfied that the petitioner has not made out any case for bypassing the alternate statutory remedy of appeal.”, the court held.A Bench of Chief Justice M. S. Sonak and Justice Rajesh Shankar...

GST Appeals Must Be Filed On Time, Writ Cannot Override Statutory Limitation: Jharkhand High Court

The Jharkhand High Court on 16 March held that a party cannot bypass statutory limitation by approaching the High Court under writ jurisdiction. Statutory appeals must be filed within the prescribed period. A Division Bench of Chief Justice M.S. Sonak and Justice Rajesh Shankar dismissed the writ petition filed by Nayan Enterprises challenging a GST adjudication order, noting that it had failed to show “sufficient cause” for not filing an appeal within the prescribed limitation period. The...

First Appeal Pre-Deposit Sufficient: Jharkhand High Court Permits GSTAT Appeal Without Additional Deposit

The Jharkhand High Court has permitted Ranchi-based manufacturer Ashirwad Food Industries to file an appeal before the GST Appellate Tribunal without making any additional pre-deposit, noting that ₹23.85 lakh had already been deposited at the first appellate stage. A Division Bench of Chief Justice M.S. Sonak and Justice Rajesh Shankar found “substance in the contention” of the petitioner and held: “Considering the deposit of Rs.23.85 lakhs already made at the first appellate stage, we agree...

Jharkhand High Court Quashes Order Denying Tax Credit For Late Returns In Light Of New GST Amendments

The Jharkhand High Court on 21 January, set aside an appellate order that denied Input Tax Credit (ITC) to a taxpayer, clarifying that credit cannot be denied solely for filing returns beyond the original deadline if subsequent statutory amendments expressly allow it.In a case where the taxpayer claimed ITC for FY 2018-19, the Court noted that once Section 16(5) of the CGST Act, 2017 was inserted, registered persons became entitled to claim ITC for past financial years provided their...

Jharkhand High Court Scraps 'Net Charges' Formula For Electricity Duty Levy, Flags Excessive Delegation

The Jharkhand High Court on Monday struck down a proviso introduced by a state amendment to the Bihar Electricity Duty Act, 1948 that allowed electricity duty to be levied as a percentage of consumers' “net charges”. The court held that the legislature had delegated its taxing power to the executive without laying down any policy guidance. It further held that empowering the state government to fix electricity duty on a value-based formula, without prescribing standards or limits, amounted to...